Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan

Penerapan Sistem Elektronik dan E-Bupot untuk Efisiensi Pelaporan Pajak di PT Telkom Property

Putri Shefina (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Mohammad Iqbal Firdaus (Universitas Pembangunan Nasional "Veteran Jawa" Timur)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the implementation of the E-Bupot (Electronic Tax Deduction Certificate) system at PT Telkom Property as part of the transition from a manual system to a digital system in the tax process, which aims to improve the efficiency, accuracy, and transparency of tax reporting. This study uses a descriptive qualitative approach through interviews with tax division employees. The results show that the implementation of the electronic system and E-Bupot at PT Telkom Property has a positive impact on tax administration, especially in minimizing data input errors, accelerating the creation of tax deduction certificates, and facilitating the process of tax reporting to the Directorate General of Taxes (DGT). However, the implementation of this system still faces obstacles in the form of technical problems and limited user understanding of the application features. Overall, the use of the electronic system and E-Bupot has proven effective in improving the efficiency, transparency, and accountability of corporate tax reporting.

Copyrights © 2026






Journal Info

Abbrev

jurimbik

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan merupakan Jurnal yang diterbitkan oleh Barenlitbangda Kabupaten Semarang. Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen dan Bisnis, ...